November 14, 2002
CLA-2-48:RR:NC:SP:234 I87938CATEGORY:CLASSIFICATIONTARIFF NO.:4818.40.2000
Ms. Marianne Zinn
Strategic Sourcing Consultants, LLC
6200 Grey Friar Way
Dublin, OH 43017-8804RE: The tariff classification of disposable diapers from Brazil.
Dear Ms. Zinn:
In your letter dated October 25, 2002, you requested a tariff classification ruling.
A sample was submitted for our examination. It is a disposable diaper of a kind meant to be used by an incontinent adult. One side of the packaging reads “Panales Desechables Uso Adulto-- Biofral Premium,” while the other reads “Fraldas Descartaveis Uso Adulto--Biofral Premium.”
The sample is a padded article, presented in flat condition, which incorporates pressure-sensitive tapes to help secure it to the wearer. Its main components are a nonwoven top layer, an absorbent core of paper pulp and superabsorbent polymer (SAP), and a waterproof back layer of plastic film. You provide the following component breakdown of the overall product, by weight:
Paper pulp 75%
Gel (SAP) 15%
Nonwoven 3.5%
Waterproof polyethylene film 3.5%
Elastic 1.5%
Thermoplastic tape 0.5%
Closing w/stitches 1.0%
The applicable subheading for the above-described adult disposable diaper will be 4818.40.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary napkins and tampons, diapers and diaper liners and similar sanitary articles: of paper pulp. The rate of duty will be free. We note that the sample is not marked with its country of origin. When imported into the United States, the product (or its immediate container) will be required to be so marked (e.g., “Made in Brazil”), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser.
Your inquiry also mentions certain other products, i.e., disposable briefs and disposable bedding, said to be of similar composition. If you wish to pursue a ruling on these other items, please submit a sample, accompanied by a component breakdown, of each.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,